Land use levy is the amount of money that a land user must pay to the State upon being allocated land with collection of land use levy, permission to change the land use purpose, and recognition of land use rights. Thus, land use levy is the financial obligation of land users (including individuals using land) to pay the State for the used land area. So about the matter “Early payment of land use levy in Vietnam” Let’s find out with LSX in the article below.
Legal grounds
- Land Law 2013
Payment of land use levy before the due date can still be deducted 2%?
The case you asked above is the provisions of Clause 1, Article 16 of Decree 45/2014/ND-CP. However, this provision has expired from December 10, 2019 and is amended by Decree 79/2019/ND-CP with the following provisions:
“Article 16. Debit of land use levy
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4. Order and procedures for debiting land use levy from households and individuals are as follows:
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5. Order and procedures for payment and write-off of land use levy debts for households and individuals to debit as prescribed in Clause 3 of this Article.
a) According to the notice of the tax authority, households and individuals shall gradually pay the outstanding land use levy at the treasury within 5 years from the date of issuance of the decision on allocation of resettlement land by the competent state agency. authorization; ensure that at the end of the 5-year period, the full payment of the outstanding land use levy will be completed. If within 5 years, the notice of the tax authority is lost or stolen, the household or individual shall go to the tax office to receive the notice again.
b) If after 05 years from the date of issuance of the decision on land allocation for resettlement, the household or individual has not fully paid the outstanding land use levy, the household or individual shall go to the tax office to have the land use levy re-determined. owed, late payment interest is calculated on the outstanding amount (determined from the time of expiry of 05 years from the date of issuance of the decision on allocation of resettlement land by a competent state agency to the time when the household, individuals to the tax office for re-determination) and receive the notice of the tax authority within working days. The notice of the tax authority must contain the following contents: the outstanding land use levy, the amount of late payment; the time limit for depositing money into the treasury is 30 days from the date indicated on the Notice.
Past the time limit stated in the notice of the tax authority, if the household or individual has not fully paid, they must re-determine the outstanding land use levy and late payment interest according to the above provisions.
c) After completing the payment of the land use levy debt specified at Points a and b of this Clause, the household or individual shall submit a dossier comprising: Certificate (original), receipt of payment of land use levy land (original) at the Office to be cleared of the land use levy stated on the Certificate. In case of loss or misplacement of documents, households and individuals shall go to the treasury to receive confirmation of the paid land use levy.
d) The office is responsible for reviewing and comparing the documents submitted by the household or individual to cancel the land use levy debt stated in the Certificate and return the Certificate to the household or individual immediately in the working day.
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Article 2. Transition handling
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2. Failing to provide support for deduction of 2%/year from payable land use levy for cases where households and individuals pay their debts before the due date (05 years) from the effective date of this Decree. .”
According to this new regulation, the deduction will no longer be applied to households and individuals when paying the land debt before the due date.
– Accordingly, households and individuals shall gradually pay the outstanding land use levy within 5 years from the date of issuance of decisions on land allocation for resettlement by competent state agencies.
– If the outstanding land use levy has not been paid in full within 5 years, the household or individual must go to the tax office to have the outstanding land use levy re-determined and the late payment interest calculated on the remaining amount. owed and paid within 30 days from the date of notification of tax authorities.
– Past the 30-day time limit, if households and individuals have not fully paid, they must re-determine the outstanding land use levy and late payment interest according to regulations.
Fees and land use fees when making red books
a. Registration fee:
Registration tax, also known as registration fee, is a fee that must be paid to the State Tax Department when buying a valuable property such as a motorbike, car, or real estate before it is put into use. Simply put, a registration fee is a fee for registering property ownership with a state agency
Houses and land are subject to registration fee. When carrying out procedures for issuing Red Book, users will have to pay this fee.
The registration fee calculation price for land is the land price in the land price list promulgated by the People’s Committee of the province or centrally run city in accordance with the law on land at the time of registration fee declaration.
Registration fee = Registration fee calculation price x Registration fee collection rate in %.
In there:
– The price for calculating registration fee for land is the land price in the land price list issued by the city-level People’s Committee.
– The registration fee for houses and land is 0.5%.
b. Red Book issue fee
The fee for granting a land use right certificate is a fee that an organization or individual must pay when a competent state agency issues a land use right certificate.
According to Article 3 of the above Circular, this fee is under the authority of the Provincial People’s Council to decide (Hanoi City People’s Council).
In Hanoi, this fee ranges from VND 10,000 – VND 25,000 if an individual, household, or organization is VND 100,000 applying for a Certificate of only land use rights (no house and other assets attached to the land). with soil); from 50,000 VND to 100,000 VND for individuals, and 500,000 VND for organizations if the certificate of land use rights, ownership of houses and assets attached to land according to Resolution 20/2016 of the City People’s Council Hanoi street.
c. Land use fees.
Article 3 of the Law on Land Use 2013 stipulates that land use levy is the amount of money that a land user must pay to the State when the State allocates land with the collection of land use levy, permits the change of land use purpose, recognizes the right to using land.
The prescribed land use levy calculation bases include: Land area; Purpose of using land; Land price for calculation of land use levy. Particularly, the land price for calculating land use levy is based on the land price list prescribed by the provincial People’s Committee.
Early payment of land use levy in Vietnam
Pursuant to Clause 8, Article 2 of Decree No. 120/2010/ND-CP dated December 30, 2010 of the Government amending and supplementing a number of articles of Decree No. 198/2004/ND-CP dated December 3/ 2004 of the Government on collection of land use levy, adding Clauses 4 and 5 to Article 15 on land use levy and other revenues:
“4. Households and individuals that are permitted to change the land use purpose and are granted a certificate of land use right must pay land use levy as prescribed in Articles 6 and 8 of this Decree and households and individuals that are authorized by the State Government to pay land use levies. The country that allocates the resettlement land but does not have the financial capacity to pay the land use levy wishes to debit it, it may write “debit for land use levy” on the land use right certificate after an application is attached. application for Certificate or application for change of land use purpose or for resettlement land allocation.
When paying the debt, the land user must pay the land use levy at the land price at the time of issuance of the land use right certificate and be paid the debt gradually upon financial viability within a maximum period of 5 years; After 5 years, if the land use levy debt has not been fully paid, the land user must pay the land use levy at the land price at the time of debt repayment.
In case the land use levy has been debited before March 1, 2011 but has not yet been paid, the regulations on debt payment in this Decree shall apply; within a maximum period of 5 years from March 1, 2011, land users are entitled to payment of land use levy debt at the land price at the time of issuance of the land use right certificate; After 5 years, if the land use levy debt has not been fully paid, the land user must pay the land use levy at the land price set by the provincial People’s Committee at the time of debt payment.
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Frequently asked questions
You may be considered for exemption or reduction of land use levy if you fall into the categories specified in Article 110 of the 2013 Land Law. Specifically, land use levy will be exempted in the following cases:
Exemption from land use levy within the quota of residential land allocation when using land to implement the policy on housing and residential land for people with meritorious services to the revolution who are eligible for exemption from land use levy in accordance with the law on people. deserve credit for; poor households, ethnic minority households in areas with extremely difficult socio-economic conditions, border areas and islands; using land to build social housing, housing for people displaced by natural disasters;
Land use levy is defined in Clause 21, Article 3 of the 2013 Land Law as follows:
“Article 3. Interpretation of words
In this Law, the following terms are construed as follows:
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Land use levy is the amount of money that a land user must pay to the State when the State allocates land with the collection of land use levy, permits change of land use purpose, and recognizes land use rights.
According to Clause 1, Article 100 of the 2013 Land Law, households and individuals that are using land on a stable basis and possess one of the following papers shall be granted a red book and not have to pay land use levy (Based on determining the land use fee). stable land use is guided by Article 21 of Decree 43/2014/ND-CP):
“Article 100. Issuance of certificates of land use rights and ownership of houses and other land-attached assets to households, individuals, and residential communities currently using land with papers on land use rights
Households and individuals that are using land on a stable basis and have one of the following papers shall be granted a certificate of land use rights and ownership of houses and other land-attached assets and are not required to pay land use fees:
a) Papers on the right to use land before October 15, 1993, issued by a competent authority during the implementation of the land policy of the Democratic Republic of Vietnam and the Provisional Revolutionary Government. Republic of South Vietnam and the State of the Socialist Republic of Vietnam;
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